Ukrainians who received international assistance during the war, including those who took advantage of the right to protection in other countries of the world, must file a tax return for 2022 in 2023. It is reported by the State Tax Service.

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The declaration of property status and income can be submitted electronically through the Electronic Cabinet (cabinet. tax. gov. ua) in the section " This service can be used by persons identified by a private key issued by a qualified provider of electronic trust services.

In general, cases in which individual taxpayers are required to independently calculate the amounts of personal income tax (hereinafter referred to as tax) and military dues payable to the budget based on the results of the reporting tax year by submitting a tax declaration to the tax authority include:.

receipt of certain types of income from tax agents that are not subject to taxation upon payment, but not exempt from taxation (amounts of debt for which the limitation period has expired; non-targeted charitable assistance in excess of the established norm, additional benefit, etc..

receipt of income from a person who is not a tax agent (from other individuals (residents or non-residents)) - inheritance, gifts, from the lease of property to another individual, income from sales (exchange) of movable and immovable property, in cases provided for by the tax.

receipt of foreign income;

upon receipt of income from entrepreneurial activities by individuals - entrepreneurs (except for persons who have chosen a simplified taxation system);

upon receipt of income from the conduct of independent professional activities by persons engaged in independent professional activities;

foreigners who received the status of a resident of Ukraine. Such persons must reflect in the tax return income with a source of origin in Ukraine and foreign income.

At the same time, the Code provides for cases in which a taxpayer is exempted from submitting a tax return upon receipt of income:.

from tax agents who, in accordance with Section IV of the Code, are not included in the total monthly (annual) taxable income;

exclusively from tax agents, regardless of the type and amount of accrued (paid, provided) income, except for cases expressly provided for in Section IV of the Code;

from transactions of sale (exchange) of property, donation, the income from which is not taxed in accordance with tax, is taxed at a zero rate and / or from which, upon notarization of contracts, for which tax was paid in accordance with Section IV of the Code;

objects of inheritance that, in accordance with Section IV of the Code, are taxed at a zero tax rate and / or on which tax has been paid in accordance with paragraph. 174. 3 st. 174 Code.

Recall that the number of refugees who arrived in European countries from Ukraine since the beginning of the full-scale Russian invasion has reached almost 8 million people.. This is stated on the portal of the Office of the United Nations High Commissioner for Refugees (UNHCR). So, from February 24, 2022 to January 3, 2023 inclusive, 7,915,287 people were registered in Europe for temporary protection..

4.9 million people participate in national temporary protection and support programs. refugees. In total, since February 24, more than 17 million people left Ukraine for neighboring countries, and approximately 9.2 million IDPs returned to Ukraine.

Poland received the most refugees - 1,553,707 people. In other countries, according to the UNHCR, from February 24 to January 3, Germany, the Czech Republic, Italy, Spain, Bulgaria, France, Romania, Slovakia received the most Ukrainian migrants..